/usr/include/wine-development/msvcrt/ is in libwine-development-dev 2.0-3+b2.
This file is owned by root:root, with mode 0o755.
..
/usr/include/wine-development/msvcrt/assert.h
/usr/include/wine-development/msvcrt/conio.h
/usr/include/wine-development/msvcrt/crtdbg.h
/usr/include/wine-development/msvcrt/crtdefs.h
/usr/include/wine-development/msvcrt/ctype.h
/usr/include/wine-development/msvcrt/direct.h
/usr/include/wine-development/msvcrt/dirent.h
/usr/include/wine-development/msvcrt/dos.h
/usr/include/wine-development/msvcrt/eh.h
/usr/include/wine-development/msvcrt/errno.h
/usr/include/wine-development/msvcrt/fcntl.h
/usr/include/wine-development/msvcrt/float.h
/usr/include/wine-development/msvcrt/fpieee.h
/usr/include/wine-development/msvcrt/io.h
/usr/include/wine-development/msvcrt/limits.h
/usr/include/wine-development/msvcrt/locale.h
/usr/include/wine-development/msvcrt/malloc.h
/usr/include/wine-development/msvcrt/math.h
/usr/include/wine-development/msvcrt/mbctype.h
/usr/include/wine-development/msvcrt/mbstring.h
/usr/include/wine-development/msvcrt/memory.h
/usr/include/wine-development/msvcrt/process.h
/usr/include/wine-development/msvcrt/search.h
/usr/include/wine-development/msvcrt/setjmp.h
/usr/include/wine-development/msvcrt/share.h
/usr/include/wine-development/msvcrt/signal.h
/usr/include/wine-development/msvcrt/stddef.h
/usr/include/wine-development/msvcrt/stdio.h
/usr/include/wine-development/msvcrt/stdlib.h
/usr/include/wine-development/msvcrt/string.h
/usr/include/wine-development/msvcrt/sys/
/usr/include/wine-development/msvcrt/sys/locking.h
/usr/include/wine-development/msvcrt/sys/stat.h
/usr/include/wine-development/msvcrt/sys/timeb.h
/usr/include/wine-development/msvcrt/sys/types.h
/usr/include/wine-development/msvcrt/sys/unistd.h
/usr/include/wine-development/msvcrt/sys/utime.h
/usr/include/wine-development/msvcrt/time.h
/usr/include/wine-development/msvcrt/unistd.h
/usr/include/wine-development/msvcrt/wchar.h
/usr/include/wine-development/msvcrt/wctype.h